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GST News, Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023, Central Tax, New Delhi, dated 4th August, 2023

GST News

1. As per Rule 10A of Central Goods and Services Tax Rules, 2017 notified vide notification


Update regarding bank Details update on GST portal
GST Updates

no. 31/2019 dated 28.06.2019, a taxpayer is required to furnish details of a valid Bank Account within a period of 30 days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 or using Invoice Furnishing Facility (IFF), whichever is earlier.


2. Advisory and various communications have already been issued to inform the taxpayers regarding furnishing the details of a valid Bank Account detail in the GST Registration.


3. Now, from 01st September 2024 this rule is being enforced. Therefore, for the Tax period August 2024 onwards, the taxpayer will not be able to furnish GSTR-01/IFF as the case may be, without furnishing the details of a valid Bank Account in their registration details on the GST Portal.


4. Therefore, all taxpayers who have not yet furnished the details of a valid Bank Account details are hereby requested to add their bank account information to their registration details by visiting Services > Registration > Amendment of Registration Non-Core Fields tabs on the GST Portal.


5. It is informed that without valid bank account details in GST registration, you will not be able to file GSTR-1 or IFF as the case may, be from the August 2024 return period.

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